OTA: appeal from FTB notice of action on protest (30 days after FTB mails notice)

RTC 19045(a): "The Franchise Tax Board’s action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the date when it mails notice of its action to the taxpayer, unless within that 30-day period the taxpayer appeals in writing from the action of the Franchise Tax Board to the board." RTC 19045(b)(2): "Any appeal to the board filed by the taxpayer on or before the date for filing an appeal specified in the notice (pursuant to paragraph (1)) shall be treated as timely filed." 18 CCR 30203(a)(1): "Notice of action (proposed assessment or specified deadline). (A) Within 30 days from the date FTB mails a notice of action upon the protest of a proposed assessment, or (B) within the 30-day period prior to the date indicated on the notice as the deadline for submitting an appeal." 18 CCR 30204: "Unless the law provides otherwise, the deadline for filing an appeal or petition for rehearing with OTA is extended, pursuant to Code of Civil Procedure section 1013, as follows:(a) Five days, if the notice or decision being appealed was mailed to an address within California;(b) Ten days, if the notice or decision being appealed was mailed to an address outside California, but within the United States; or(c) Twenty days, if the notice or decision being appealed was mailed to an address outside the United States." 18 CCR 30205: "Generally, in the absence of other evidence, the mailing date is the postmark date or the date of delivery to a delivery service where the submission was properly addressed with the postage prepaid, or the date of receipt if the document is submitted electronically. If the last day for mailing or delivering an appeal falls on a Saturday, Sunday, or a California State holiday, then the deadline is extended to the next business day."

Gov. Code 6800: "The time in which any act provided by law is to be done is computed by excluding the first day, and including the last, unless the last day is a holiday, and then it is also excluded." Gov. Code 6707: "When the last day for filing any instrument or other document with a state agency falls upon a Saturday or holiday, such act may be performed upon the next business day with the same effect as if it had been performed upon the day appointed." 8 CCR 10600: "(a) The time in which any act provided by these rules is to be performed is computed by excluding the first day and including the last. (b) Unless otherwise provided by law, if the last day for exercising or performing any right or duty to act or respond falls on a weekend, or on a holiday for which the offices of the Workers' Compensation Appeals Board are closed, the act or response may be performed or exercised upon the next business day." 8 CCR 32130(a)-(b) (PERB): "(a) In computing any period of time under these regulations, except under Section 32776(c), (d), (e) and (f), the period of time begins to run the day after the act or occurrence referred to. (b) Whenever the last date to file a document falls on Saturday, Sunday, or a holiday, as defined in Government Code Sections 6700 and 6701, or PERB offices are closed, the time period for filing shall be extended to and include the next regular PERB business day. The extension of time provided herein shall be applied subsequent to the application of any other extension of time provided by these regulations or by other applicable law." CCP 12a(a): "If the last day for the performance of any act provided or required by law to be performed within a specified period of time is a holiday, then that period is hereby extended to and including the next day that is not a holiday. For purposes of this section, “holiday” means all day on Saturdays, all holidays specified in Section 135 and, to the extent provided in Section 12b, all days that by terms of Section 12b are required to be considered as holidays."